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ceding section of this Act, have the same rights and and voluntarily resolved to give and grant unto Your remedies against his tenant when six months' rent is due Majesty the several duties hereinafter mentioned, and do and oppaid as is now provided by the law of Scotland therefore most humbly beseech your Majesty that it may be when twelve months' rent is due and unpaid, and shall enacted ; and be it enacted, &c.: also have the same rights and remedies against bis tenant 1. Short title.] This Act may be cited as the Customs when twelve months' rent is due and unpaid as is now pro and Ioland Revenue Act, 1880. vided by the law of Scotland when two years' rent is due and unpaid, but subjeot always to the following provision;
PART I. (tbat is to say,) It shall not be lawful for the sheriff or aberiff-substitute to entertain any action for caution and
Customs removing, or for irritancy and removing, unless such action
2. Import duties on tea.] The duties of customs now has been preceded by fourteen days' written notice by re
chargeable upon tea shall continue to be levied and charged gistered post-office letter or otherwise to the tenant that | on and after the first day of August one thousand eight such action is intended, nor in an action for cantion and
hundred and eighty until the first day of August one thouremoving to decern the tenant to find caution for more than
sand eight bundred and eighty-one on the importation the arrears of rent and one year's rent further.
thereof into Great Britain or Ireland ; (that is to say,) Provided also, that in the event of the removal or ejec
Tea, the pound - . - Sixpence. tion of a tenant from such land in any year under the 3. Foreign Spirits may be bottled in warehouse for home provisions of the Act of Sederunt anent Removings of the consumption.] Foreign spirits bottled, in accordance with the fourteenth day of December one thousand seven hundred regulations of the Commissioners of Customs or Inland and fifty-six, and of this Act, on account of being in arrear Revenue, in any customs or excise warehouse in Imperial of rent for six months or twelve months, as the case may or reputed quart or pint botlles, and packed in cases contain. be, the following fartber provisions shall bave effect : ing one or more dozen of such quart bottles or two or more (1.) A tenant so removed or ejeoted shall not thereby dozen of such pint bottles, may be entered and cleared for
dozen of such pint bottles, may be ente forfeit the rights of an outgoing tenant to which he would home consumption; and there shall be charged upoa the have been entitled if his lease had naturally expired at the delivery for home consumption of such spirits so bottled, date of removing or ejection, or at the last preceding term
in addition to the duties of customs and any other charges of Whitsunday or Martinmas in the event of the removing
thereon, the rate following ; (that is to say,) or ejection taking place between these terms:
For every one dozen imperial or reputed quart bottles, or (2.) When the removing or ejection takes place between
two dozen imperial or reputed pint bottles, of such the before-mentioned terms, the tenant shall be entitled
spirits - - - - - - Threepence. to payment of or credit for the expenditure made by such And such rate shall be deemed a duty of customs or excise tenant since the last preceding term on the labour, seed,
| according as the same is payable in respect of spirits deand manure applied to any crop, other than an away.
livered from a customs or excise warehouse. going crop, falling within the immediately preceding provision :
Part II. (3.) Where a tenant is removed or is ejected between
Taxes. the before-mentioned terms, he sball not, except as 4. Grant of duties of income tax-16 & 17 Vict, e. 34.] bereinafter provided, be liable to pay for the occapation There shall be charged, collected, and paid for the year comof such land after the immediately preceding term of mencing on the sixth day of April one thousand eight Whitsunday or Martinmas more than a proportion of the hundred and eighty, in respect of all property, profits, and rent effeiring to the period between such term and the date gains mentioned or described as chargeable in the Act of the of removing or ejection : Provided always, unless otherwise sixteenth and seventeenth years of Her Majesty's reign, expressly stipulated, that where any away-goiog crop to chapter thirty-four, the following duties of income tax; which a tenant is entitled is immature at the date of such | (that is to say,) removing or ejection, neither the tenant nor any one deriving For every twenty shillings of the annual value or amount right tbrough bim shall be entitled to carry away such crop
of property, profits, and gains chargeable under at maturity until payment shall have been made to the land
Schedules (A.), (C.), (D.), or (E.) of the said Act, the lord of the proportion of rent effeiring to the laud under duty of fivepence ; such crop for the period between the date of removing or And for every twenty shillings of the annual value ejiction and the next term of Martinmas, the rent of such
of the occupation of lands, tenements, hereditaments, land being estimated according to the average rent of the
and heritages chargeable under Schedule (B.) of the whole land, from which the tenant has been so removed or
said Act, ejected.
In England, the duty of two-pence half-penny;
In Scotland and Ireland respectively, the daty 3. Provisions of s. 2 not to apply in addition to hypothec.] The provisions of the second section of this Act shall not
of one penny three ferthings. apply in any case in which the landlord's righ: of hypo
5. Provisions of Income Tax Acts to apply to duties hereby theo has pot ceased and determined.
granted-25 & 26 Vict. c. 22.] All such provisions contained 4. Short title.] This Act may be cited as the Hypothec
in any Act relating to income tax as are now in force sball Abolition (Scotland) Act, 1880.
bave full force and effect with respect to the daties of
income tax granted by this Act, so far as the same shall CAP. XIII.
be consistent with the provisions of this Act; and for the
parposes of this Act the year one thousand eight hundred An Act to apply certain sums out of the Consolidated and sixty-two mentioned in the forty-tbird section of tbe
Fund to the service of the years ending on the Act of the twenty-fifth and twenty-six years of Her thirty-first day of March one thousand eight hundred Majesty's reign, obapter twenty-two, shall be read as and and seventy-nine, one thousand eight hundred and deemed to mean the year one thousand eight hundred and eighty, and one thousand eight hundred and eightyone, and to appropriate the Supplies granted in this 6. Provisions of Income Tax Acts to apply to duties to be Session of Parliament.
[24th March 1880. granted for succeeding year-16 & 17 Vict. c. 34.] In order to
ensure the collection in due time of any daties of income CAP. XIV.
tax which may be granted for the year commencing on the An Act to grant certain Duties of Customs and Inland
sixth day of April one thousand eight hundred and eighty.
one, all such provisions contained in any Act relating to Revenue, to alter other Duties, and to amend the Laws
the duties of income tax as are in force on the fifth day of relating to Inland Revenue. [24th March 1880.
April one thousand eight hundred and eighty-one stal Most Gracious Sovereign,
bave full force and effect with respeot to the daties of inWe, Your Majesty's most dutiful and loyal subjects, the come tax which may be so granted in the same manner se Commons of the United Kingdom of Great Britain and if the said duties bad been actually granted, and the sail Ireland, in Parliament assembled, towards raising the provisions had been applied thereto, by an Aot of Parlianecessary supplies to defray Your Majesty's public expensesment passed on that day: Provided that nothing in this and making an addition to the public revenue, have freely section shall be deemed to render necessary or authorise the
appointment of asseggors for such of the said duties as may the personal estate for or in respect of which the probato be payable under Sohedules (A.) and (B.) of the said Act or letters of administration is or are to be granted, and of of the sixteenth and seventeenth years of Her Majesty's the estimated value of such particulars. reigo, chapter thirty-four.
(2.) The account so delivered shall be transmitted to the 7. Assessment of income tax under Schedules (4.) and (B.), documents mentioned in section ninety-three of the Act
| Commissioners of Inland Revenue, together with the and of the inhabited house duties for the year 1880-81-32 & 33 Vict. c. 67.] With respect to the assessment of the doties
passed in the twentieth and twenty-first years of Her of income tax hereby granted under Schedules (A.) and
Majesty's reign, chapter seventy-seven. (B.) in respect of property elsewhere than in the metropolis be required and received from the person applying for a
(3.) A like accogat shall be annexed to the affidavit to as defined by the Valuation (Metropolis) Aot, 1869, and of probate or letters of administration in Ireland, in coathe
duties on inhabited houses elsewhere than in the said formity with section one handred and seventeen of the Act metropolis, for the year commencing, as respects England, pagged in the fifty-sixth year of the reign of King George on the sixth day of April, and as respects Scotland, on the
the Third, chapter fifty-six, and such account shall be in twenty-fifth day of May, one thousand eight handred and
lieu of, and in sabstitation for, the account annexed to the -eighty, the following provisions shall have effect:
form of affidavit set forth in Part IIT. of the Sobedale to (1.) The inspectors or surveyors of taxes shall be the
the said Aot.
(4.) Every account to be delivered in pursuance of this assessors and collectors in regard to such daties prescribed by the Coinmissioners of Her Majesty's
section shall be in accordance with such form as may be . there shall be paid a poondage of three halfpence
Treasury. to the collectors thereof : (2.) The sum charged as the annual value of any prop 11. Power to commute legacy duty or succession duty pre
erty in the assessment of income tax thereon for sumptively payable in certain cases—16 & 17 Vict. c. 51.]
tax and the duties on inhabited houses respectively: presumptive duty, regard being bad to any contingencies (3.) The Commissioners execating the said Acts shall
, affecting the liability to such duty, and the interest of money for each place within their district, cause da plicates involved in the calculation being reckoned at the rate for the of the assessments to be made out and delivered to time being allowed by the Commissioners in respect of duties the collectors, together with the warrants for collect paid in advance under the Succession Duty Act, 1853. ing the same.
Upon the receipt of the certain sum the Commissioners 8. Exemption from income tax repealed in ase of certrin
shall give a discharge for the duty accordingly. industrial and provident societies—39 & 40 Vict. c. 45.] 12. Discharge of erecutor, fc. from claim to duty on disNotwithstanding the provision contained in sub-section
tribution of fund.) When an executor, administrator, or four of section eleven of the Indastrial and Provident
trustee shall have given notice in writing to the Commissioners Societies Act, 1876, a society registered under that Act of Inland Revenue for any claim to legacy duty or succession shall be chargeable to the duties of income tax ander duty in respect of any fund in his hands which he intends to Sobedule C. and Schedule D. in case the society sells to distribute, and shall have delivered to the Commissioners all persons who are not members thereol, and the number of particulars which they may require in order to ascertain the the shares of the society is limited either by its roles or existence and extent of any such claim, he shall be at liberty practice.
to distribute the fund amongst the parties entitled thereto, PART III.
after satisfaction of any claims to duty made by the ComStamps.
missioners, and shall be entitled to receive from them a certi. 9. Grant of duties on probates and letters of administration.]
ficate discharging him from his liability to any duty in On and after the first day of April one thonsand eight bun
respect of the fund.
Snch certificate shall not in any way affect the liability o dred and eighty, in lieu of the stamp duties now payable upon probates of wills and letters of administration in
any person other than the person in whose favour it is exEngland and Ireland, and upon inventories to be exhibited pressed to be given. and recorded in any Commissary Court in Scotland, there
13. Relief from legacy duty when whole personal estate is shall be charged and paid the duties specified in the less than £100.] Where it appears upon an examination of Schedule to this Act : Provided, that an additional in
the account rendered to the Commissioners of Inland Revende ventory to be so exhibited or recorded of any effects of a that the value of the whole of the personal estate of any perdeceased person, where a former duly stamped inventory
son dying after the passing of this Act does not amount to of the estate and effects of the same person has been ex. the sum of one hundred pounds, no legacy duty shall be bibited and recorded prior to the first day of April one
charged in respect thereof or of any portion thereof. thousand eight hundred and eighty, shall be chargeable with the amount of stamp duty with which it would have
SCHEDULE been chargeable if this Act had not been passed.
10. Account to accompany affidavit on application for Of Stamp Duties on PROBATES AND LETTERS OF ADMINISprobate or letters of administration—55 Geo. 3, c. 184, s. 38–
TRATION IN ENGLAND OR IRELAND, AND ON INVENTORIES IN
SCOTLAND. 20 & 21 Vict.c.77,8.93—56 Geo.3, c. 56, s. 117.] (1.) Together with the affidavit to be required and received from the Where the estate and effeots for or in respect of which a person applying for a probate or letters of administration Probate or Letters of Administration shall be granted, or in England, in conformity with section thirty-eight of the whereof an Inventory shall be exhibited and recorded, excluAct passed in the fifty-fifth year of the reign of King sive of what the deceased shall bave been possessed of or George the Third, chapter one hundred and eighty-four, entitled to as a trustee for any other person and not benefishere shall be delivered an account of the particulars of cially, shall be :
commissioners appointed by virtue of an Act made in
the ninth year of King George the Fourth, intituled Above the value of 100 and under
“An Act to make provision for the lighting, cleansing, Of the value of 200
and watching of cities and towns corporate, and market 300 400
towns in Ireland in certain cases," and any manicipal 400 500
town or township commissioners appointed under any 500 600
general or local Act. 600
(3.) The qualifications mentioned in this section shall be 800
alternatives for and shall not repeal or take away any other 1,000
(4.) Nothing in this section shall qualify any person for 2,000
any office who is disqualified for the office by the existing law 3,000
by reason of office, contract, bankruptcy, or any other matter 4,000
of disqualification or disability. 5,000
6,000 140 (5.) If a person qualified under this section ceases for six 6,000
7,000 165 months to reside within the borongb or district in which he 7,000
190 has been elected to an office, he shall cease to be qualified 8,000
9,000 215 under this section and his office shall become vacant, unless 9,000
10,000 240 he was at the time of his election and continues to be qualified 10,000
12,000 275 in some other manner.
2. Short title. This Act may be cited as the Town Councils 14,000
and Local Boards Act, 1880.
3. Extent.] This Act shall extend to Ireland but not to 20,000
35,000 815 35,000
40,000 940 An Act to amend the Law relating to the Conveyance of 40,000
45,000 1,065 Voters to the Poll, and to continue the Acts relating 45,000
50,000 1,190 to the Prevention of Corrupt Practices at Parliamen50,000
60,000 1,375 tary Elections and the Acts relating to Election Peti60,000 70,000 1,625
[24th March 1880. 70,000
30 & 31 Vict. c. 102.) Whereas by section tbirty-six of 90,000
100,000 2,375 the Representation of the People Act, 1867, it is enacted 100,000
120,000 2,750 that it shall not be lawful for any candidate or any one on 120,000
140,000 3,250 his behalf at any election for a borongb, except certain 140,000
160,000 3,750 boroughs therein mentioned, to pay any money on account 160,000
180,000 4,250 of the conveyance of any voter to the poll, either to the 180,000
200,000 4,750 voter himself or to any other person, and that any such 200,000
250,000 5,625 payment shall be deemed to be an illegal payment, and it 250,000
300,000 6,875 is expedient to amend sach enactmont. 300,000
350,000 8,125 And whereas the Aots mentioned in the Sobedule bereto 350,000
400,000 9,375 expire on the thirty-first day of December, one thousand 400,000
500,000 11,250 eight hundred and eighty, and it is expedient to continue 500,000 and upwards,
the same: then in addition to the said duty of £11,250, for every full sum of £100,000 in excess of
Be it therefore enacted, &c. £500,000, and also for any fractional part of
1. Short title.This Act may be cited as the Parliamentary £100,000 so in excess . . . . 2,500
Elections and Corrupt Practices Act, 1880.
2. Repeal of 8. 36 of 30 & 31 Vict. c. 102, as to payment of An Act to authorise the Commissioners of Her Majesty's expenses of conveyance of voters.] The thirty-sixth section
Treasury to borrow a sum of money on security of of the Representation of the People Act, 1867, shall be reTerminable Annuities, and to increase the permanent
| pealed so far as concerns the conveyance of voters within any Annual Charge of the National Debt.
borough. [24th March 1880. 3. Amendment of law as to parliamentary elections in
Scotland-35 & 36 Vict, c. 33.] In all elections whatever CAP. XVI.
of a member or members to serve in Parliament for any An Act to raise the sum of sixty thousand pounds by
county, division of a county, or for any city or burgh, or Exchequer Bonds, Exchequer Bills, or Treasury Bills,
district of burghs, in Scotland, no inquiry shall be perm.tted for the service of the year ending on the thirty-first day
at the time of polling as to the right of any person to vote of March one thousand eight hundred and eighty.
except only as follows ; (that is to say,) that the presiding
| officer or clerk appointed by the returning offi ser to attend [24th March, 1880. CAP. XVII.
at a polling station shall, if required on bebalf of any
candidate, put to any voter at the time of his tendering bis An Act to abolish the property qualification for members vote, and not afterwards, the following questions, or either of
of Municipal Corporations and Local Governing them : Bodies.
[24th March 1880. 1. Are you the same person whose name appears as A. B. Be it enacted, &c.:
on the register of voters now in force for the county sor for the
division of the county 1. Alternative qualification for membership of local authority
), or for the city (or burgh] of -5 & 6 Will. 4, c. 76–9 Geo. 4, c. 82.] (1.) Subject as in
or for the district of burghs (as the case may this section mentioned, every person shaīl be qualified to be elected and to be a member of a local authority who is at the 2. Have you already voted, either here or elsewhere, at time of election qualified to elect to any membership of that
this election for the county of
(or for authority.
the division of the county of ], or fer (2.) For the purposes of this section the term “ local the city (or burgb] of , or for the disauthority” means,
trict of burghs (as the case may be]! (a.) The council of a borough under the Municipal Cor. And if any person shall wilfully make a false answer to
porations Act, 1835, or any Act amending the either of the questions aforesaid, he shall be deemed same:
guilty of a crime and offence within the meaning of the b.) In Ireland, the town council of any town corporate, Ballot Act, 1872.
4. Continuance of Acts.] This Act and the Aots men shares in respect of which the said moneys shall be so tioned in the Sobedale to this Act, so far as they are retained shall, in regard to the payment of dividends thereon, uprepealed, shall continue in force until the thirty-first be deemed to be paid up to the same extent only as the shares day of December one thousand eight handred and eighty on which payment as aforesaid has been accepted by the one, and any enactmenta amending or affecting the enact shareholders in reduction of their paid-up capital, and the ments continued by this Act shall, in so far as they are company shall invest and keep invested the moneys so retemporary in their daration, be continued in like manner. tained in such securities authorized for investment by trustees
as the company shall determine, and upon the money so SCHEDULE.
invested, or upon so much thereof as from time to time
exceeds the amount of calls subsequently made upon the shares ACTS REFERRED TO.
in respect of which such moneys shall have been retained,
the company shall pay such interest as shall be received by Session and Chapter.
them from time to time on such securities, and the amount Title.
so retained and invested shall be beld to represent the future
calls which may be made to replace the capital so reduced on 17 & 18 Vict. c. 102. The Corrupt Practices Prevention
those shares, whether the amount obtained on sale of the Act, 1854.
whole, or such proportion thereof as represents the amount of 21 & 22 Vict. c. 87 . An Act to continue and amend the any call when made, produces more or less than the amount
of such call, Corrupt Practices Prevention
Act, 1854. 26 & 27 Vict. o. 29.
6. Company to specify amounts which shareholders have An Act to amend and conticne the
required them to retain under 8. 5; also to specify amounts of Law relating to Corrupt Prac. profits returned to shareholders--25 & 26 Vict. c. 89.) From tices at Elections of Members of
and after such reduction of capital the Company sball specify Parliament.
in the annual lists of members, to be made by them in pur. 31 & 32 Vict. c. 125. The Parliamentary Elections Act,
suance of the twenty-sixth section of the Companies Act, 1868.
1862, the amounts which any of the shareholders of the 32 & 33 Viet. c. 21. Tbe Corrapt Practices Commission
Company shall have required the Company to retain, and the Expenses Aot, 1869.
Company shall have retained accordingly, in pursuance of 34 & 35 Viot. c. 61 . The Eleotion Commissioners Ex.
the fifth section of this Act, and the Company shall also penges Act, 1871.
specify in the statements of account laid before any general 42 & 43 Vict. c. 75 The Parliamentary Elections and
meeting of the Company the amount of the undivided profits Corropt Practices Act, 1879.
of the Company which shall bave been returned to the shareholders in reduction of the paid-up capital of the Company
under this Act. CAP. XIX.
7. Power of Registrar tu strike names of defunct Compani es An Act to amend the Companies' Acts of 1862, 1867, off register.) (1.) Where the Registrar of Joint Stock Com. 1877, and 1879.
[ 24th March 1880. papies has reasonable cause to believe that a Company, Be it enacted, &c.:
whether registered before or after the passing of this Act, is
not carrying on business or in operation, he shall send to the 1. Short title.] This Act may be cited for all purposes as Company by post a letter inquiring whether the Company is the Companies Act, 1880.
carrying on business or in operation. 2. Construction of Acts—25 & 26 Vict. c. 89——30 & 31
(2.) If the Registrar does not within one month of sending Vict. c. 131–40 & 41 Vict. c. 26–42 & 43 Vict. c. 76].
the letter receive any answer thereto, he shall within fourteen This Act sball, so far as is consistent with the tenor
days after the expiration of the month send to the Company thereof, be construed as one with the Companies Acts, by post a registered letter referring to the first letter, and 1862, 1867, 1877, and 1879, and the said Acts and stating that no answer thereto has been received by the this Act may be referred to as the Companies Acts, 1862 to Registrar, and that if an answer is not received to the 1880.
second letter within one month from the date thereof, a notice
will be published in the Gazette with a view to striking the 3. Accumulated profits may be returned to shareholders in name of the Company off the register. reduction of paid.up capital.] When any Company has accu. mulated a sum of undivided profits, wbich with tbe consent
(3.) If the Registrar either receives an answer from the of the shareholders may be distributed among the share
Company to the effect that it is not carrying on business or holders in the form of a dividend or bonus, it sball be lawful
in operation, or does not within one month after sending the
second letter receive any answer thereto, the Registrar may for the Company, by special resolution, to return the same,
publish in the Gazette and send to the Company a notice or any part thereof, to the shareholders in reduction of the paid-up capital of the Company, the unpaid capital being
that at the expiration of three months from the date of that i hereby increased by a similar amount.
notice the name of the Company mentioned therein will, unless The powers vested
cause is shown to the contrary, be struck off the register and in the directors of making calls upon the shareholders
the Company will be dissolved. in respect of moneys unpaid upon their shares shall extend to the amount of the unpaid capital as augmented by such re
(4.) At the expiration of the time mentioned in the notice duction.
the Registrar may, unless cause to the contrary is previously
shown by such Company, strike the name of such Company 4. No resolution to take effect till particulars have beon off the register, and shall publish notice thereof in the registered.) No such special resolution as aforesaid shall take Gazette, and on the publication in the Gazette of such lasteffect until a memorandum, showing the particulars required mentioned notice the Company whose name is so struck off by law in the case of a reduction of capital by order of the sball be dissolved: Provided that the liability (if any) of court, shall have been produced to and registered by the every director, managing officer, and member of the Company Registrar of Joint Stock Companies.
shall continue and may be enforced as if the Company bad
not been dissolved. 5. Power to any shareholder within one month after passing (5.) If any Company or member thereof feels aggrieved by of resolution to require Company to retain moneys paid upon the name of such Company having been struck off the register shares held by such person.] Upon any reduction of paid-up
in pursuance of this section, the Company or member may capital made in pursuance of this Act, it shall be lawful for
apply to the superior court in which the company is liable to any shareholder, or for any one or more of several joint
be wound up; and such court, if satisfied that the Company shareholders, within one month after the passing of the was at the time of the striking off carrying on business or in special resolution for such reduction, to require the Company operation, and that it is just so to do, may order the name of to retain, and the Company shall retain accordingly, the the Company to be restored to the register, and thereupon whole of the moneys actually paid upon the shares held by such the Company shall be deemed to have continued in existence person, either alone or jointly with any other person or as if the name thereof had never been struck off; and the persons, and wbich, in consequence of such reduction, would
court may by the order give such directions and make such otherwise be returned to bim or them, and thereupon the provisions as seem just for placing the Company and all other
persons in the same position as nearly as may be as if the name of the Company had never been struck off.
(6.) A letter or notice authorized or required for the purposes of this rection to be sent to a Company may be sent by post addressed to the Company at its registered office, or, if no ofice has been registered, addressed to the care of some director or officer of the Company, or if there be no director or officer of the Company whose name and address are known to the Registrar, the letter or notice (in identical form) may be sent to each of the persons who subscribed the
memorandum of association, addressed to him at the address mentioned in that memorandum.
(7.) In the execution of his duties under this section the Registrar shall conform to any regulations which may be from time to time made by the Board of Trade.
(8.) In this section the Gazette means, as respects Con. panies whose registered office is in England, the Loadoa Gazette; as respects Companies whose registered office is in Scotland, the Edinburgh Gazette; and es respects Companies whose registered office is in Ireland, the Dablin Gazette.